Tax review implementation on corporate income tax to evaluate tax compliance at PT. Perintis Perkasa

Suwantio, Evelin (2018) Tax review implementation on corporate income tax to evaluate tax compliance at PT. Perintis Perkasa. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

As the third largest city in Indonesia, Medan has many business prospects, starting from small and medium enterprises to large companies, who take crucial part in growing Indonesia economic sector. Despite that, most entrepreneurs in Medan have little awareness of how important taxation issues are until government issued a Tax Amnesty program. For that reason, the writer would like to show the importance of Tax Review implementation to solve the concern in taxation issues. The purpose of this research is to emphasize on how the implementation of Tax Review towards the calculation, remittance, and reporting of Corporate Income Tax evaluates tax compliance. This research is conducted at an automotive company, namely PT. Perintis Perkasa, which located in Medan. This research is investigating the implementation of Tax Review as a basis for fulfillment of formal and material compliance towards tax obligations at PT. Perintis Perkasa of Year 2017. The data analysis method used in this qualitative research is descriptive method in which the external data gathered will be analyzed and thus the result will be presented to show how Tax Review evaluates company’s compliance. The result shows that PT. Perintis Perkasa has fulfill the formal compliance but made a mistake in calculating the Income Tax Payable for year 2017 as there are some miscategorization in the deductible and non-deductible expense when doing fiscal reconciliation which has led to an underpayment of Corporate Income Tax.

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